TMI Blog2009 (3) TMI 662X X X X Extracts X X X X X X X X Extracts X X X X ..... and 40/2009 - A/552-553/2009-WZB/AHD - Dated:- 5-3-2009 - Shri B.S.V. Murthy, J. REPRESENTED BY : Shri D.S. Negi, SDR, for the Appellant. [Order]. Revenue is in appeal against the impugned order wherein the Commissioner has allowed the appeal filed by the respondents on the ground that wrong Cenvat credit taken was not actually utilized and therefore the reversal of credit would s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of wrong availment of the Cenvat credit (VIZ. from March 2006 to March 2007) till the appellants had reversed the Cenvat credit wrongly availed. The Adjudicating Authority has not considered the total balance of RG-23A-PT-II, RG-23C-PT-II and service tax credit available during the disputed period and has considered the balance of RG-23-C Part-II Account only, which is not correct. Learned advoc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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